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impact on state revenues is meaningful. Taxpayers report their business so they pleased. The trend, reporting taxpayer is far below its actual
This system is actually only be executed well in an economic system that has been established. In these countries, the accounting system has
been developed making it easier for tax officers to conduct surveillance and the existence of a complete transaction evidence. Our society is not yet
mature enough to be asked to fill in the amount to be payment of properly. This is because we are still in the transition phase is often characterized by
low consciousness of the law. Lack of consciousness of the law is shown by the many cases of
taxation that occurs. If the government wants to use this system, the government should increase public consciousness of the importance of
taxes for the taxpayer so that the taxpayers with his own consciousness pay taxes in accordance with the actual conditions.
B. Taxpayers Consciousness
Consciousness is the behavior or attitude of an object which involve assumptions and feelings as well as the tendency to act in accordance the
object. Thus it can be said that the Taxpayer Consciousness in paying taxes is a form of taxpayer behavior or outlook feelings involving knowledge, belief
and reasoning with tendency to act on the stimulus provided by the system and The tax provisions. Of literature and the results, several internal factors that
dominant forming the taxpayers consciousness behavior to comply are:
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1. Taxpayers Perception Taxpayer consciousness to fulfill their tax obligations increased if the
public perception appears positive against taxes. Torgler in Ritonga 2011 states that the payer consciousness taxes to dutifully pay taxes
associated with the perception that include paradigm will be the tax function for financing development, usability taxes in the provision of
public goods, as well as justice fairness and legal certainty in the fulfillment of tax obligations. Availability public goods is a matter of
confidence in the use of taxpayer taxes paid. If taxpayers feel that the taxes paid can not be properly managed by the government, so that
taxpayersfeel the real benefit of tax paid, University of North Sumatra Taxpayers would then tend not to obey.
2. The level of knowledge of the provisions of the applicable tax. The level of knowledge and understanding of the provisions of the
taxpayers existing taxpayers effect on behavior of consciousness to pay taxes. Taxpayers who do not understand the tax laws are clearly
taxpayers tend to be disobedient, and vice versa taxpayers increasingly aware of the tax laws, the more taxpayers also aware of the sanctions
that will be accepted if the neglect tax obligation. Research conducted by Prasetyo Ritonga, 2011 provide results that taxpayers
understanding of regulatory taxation significant effect on the consciousness of the taxpayertax reporting.
